Which Statement Most Accurately Describes How Criteria Are Established for Use

Multiple Choice

Which statement most accurately describes how criteria are established for use by internal auditors in determining whether goals and objectives have been accomplished?

A) Management is responsible for establishing the criteria.
B) Internal auditors should use professional standards or government regulations to establish the criteria.
C) The industry in which a company operates establishes criteria for each member company through benchmarks and best practices for that industry.
D) Appropriate accounting or auditing standards, including international standards, should be used as the criteria.